The Vienna Company has identified four locations to set up a new production facility. They have determined the fixed and variable costs associated with each location as follows:

$\backslash$table$[[$Location$,$Annual Fixed Cost $($$$),$Unit Variable Cost $($$$)$

b$.$ Find the break$-$even points and determine the range of demand for which each location has a cost advantage. Do not round intermediate calculations. Round your answers to the nearest whole number. If the break$-$even point is negative, enter "DNE".

Which city has no cost advantage at all?

c$.$ i$.$ Which plant location is best if demand is $40,000$ units? Do not round intermediate calculations. Round your answer to the nearest dollar, It is cheaper to produce at the Plant with a total cost of $

ii$.$ Which plant location is best if demand is $20,000$ units? Do not round intermediate calculations. Round your answer to the nearest dollar. It is cheaper to produce at the Plant with a total cost of $